My client was Unregistered dealer under service tax.
Due to CBDT 26AS mismatch he was required to pay Sevice Tax on (12L -10L threshold).
1. Will he be considered as registered under earlier law ie ST (compulsory registration under GST)
2. Will he be required to pay GST even if his Turnover is below 20L since 1.4.17
Your client is not required to register for or pay GST if their aggregate turnover is below the ₹20 lakh threshold (or ₹10 lakh in special category states). Being a service tax assessee under the previous law does not create a mandatory obligation to register under GST if the current turnover does not meet the specified GST thresholds.
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